Joint Submission – Draft Practice Statement Law Administration PS LA 2026/D3 Payday Super: exceptional circumstances determinations

The Australian Bookkeepers Association, Chartered Accountants Australia and New Zealand, CPA Australia, the Institute of Certified Bookkeepers, the Institute of Public Accountants, the SMSF Association and The Tax Institute (together, the Joint Bodies) write to you as the peak professional accounting, bookkeeping, tax, financial advice and superannuation bodies in Australia. We welcome the opportunity to make a submission to the Australian Taxation Office (ATO) regarding its consultation on the draft PS LA 2026/D3 (the draft PS LA).